Business rate multipliers

We work out your Business Rates charge by multiplying the rateable value (RV) of your property by the rate multiplier or ‘poundage’ for the relevant year. The government sets the multiplier from 1 April each year.

The Business Rates charge arrived at through the above calculation is the amount prior to any additions and/or deductions. Therefore, to reach the final amount you need to pay, supplements and/or reliefs which are applicable to your account would need to be added to this amount. Please visit our how business rates are calculated page if you would like further information about how we apply reliefs and/or supplements to arrive at the amount you need to pay.

Please note that there were only 2 multipliers for all years prior to 2026/27. Therefore, prior to 1 April 2026, there were no retail hospitality and leisure (RHL) multipliers and the standard multiplier was used for all properties with an RV over £51,000

How the multiplier applied to your bill is determined

If your property is unoccupied and valued under £500,000, your bill will be calculated using either the small or standard multiplier (dependant on your properties RV). The RHL multipliers only apply where a property is occupied.

If your property is occupied and the value of your property is below 51,000, you will be charged using the small multiplier or the small RHL multiplier.

If your property is occupied and the value of your property between £51,000 and £499,99, you will be charged based on the standard multiplier or the standard RHL multiplier.

We determine whether a hereditament should be assigned an RHL multiplier based on legislation issued by the government. The relevant legislation is The Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025 (SI 2025/1093).

Those with rateable values below £500,000 and in receipt of the Retail Hospitality and Leisure Relief on 27 February 2026 will be automatically assigned an RHL multiplier for the 2026/27 year. There will be a review process undertaken during 2026/27 to ensure those who have been moved to the new multipliers meet the qualifying criteria.

Detail around who qualifies for the RHL multipliers can be found within regulation 3 of SI 2025/1093 and associated guidance but broadly speaking, those that qualify are those properties that are used for either:

• retail (retail sale or hire of goods, or the provision of a service)
• hospitality (sale of food and drink, or the provision of holiday or similar temporary accommodation)
• leisure (cultural, community or recreational facilities)

There are exclusions when it comes to the RHL multiplier. If your property is wholly or mainly used for one or more of the purposes listed as excluded purposes within Schedule 1 SI 2025/1093 then you will not qualify for the RHL multiplier. In brief, these exclusions are properties wholly or mainly used as:

• financial services
• medical and health services
• professional services
• storage and distribution of goods for online sales (i.e. warehouses)
• recording studios and film studios for business or professional use
• crematoria
• taxi/minicab firms
• show homes
• conference centres
• betting shops
• postal sorting offices
• citizens’ advice bureaus
• Job Centres
• marinas, wharfs, piers and jetties
• car parks
• public transport hereditaments other than bicycle docking stations Schools, creches, nurseries, colleges, and universities
• hereditaments used for the production of alcohol (such as breweries), unless wholly or mainly open to visiting members of the public
• film and theatre production companies 

What you can do if you feel you are being charge based on the incorrect multiplier?

If your bill is calculated using an RHL multiplier and you believe the usage of your property doesn’t meet the qualifying criteria outlined above then please contact us immediately. Please include details as to the type of business you operate from the property and we will be able to confirm the correct multiplier by reply.

If your bill is calculated using the small or standard multiplier and you feel you should be charged based on the equivalent RHL multiplier, please contact us and include the following information:

• reference number
• address
• company name
• details of the business you operate from the property (e.g. retail clothes shop, newsagent)
• any evidence for the fact your property should be considered retail, hospitality or leisure (e.g. link to your website, photographic evidence)

You must continue to pay your Business Rates as per the bill issued while you await a response from us.